Which of the Following Audit Procedures Is Most Likely to Detect

Which of the following audit procedures is most likely to detect lapping by the accounts receivable clerk?

A) Use the cutoff bank statement to trace all cheques dated before the balance sheet date to the outstanding cheque list on the bank reconciliation.
B) Use the cutoff bank statement to determine if the bank recorded all deposits in transit per the bank reconciliation on the first business day after the balance sheet date.
C) Compare the detail of cheques listed on a sample of deposit slips to the detail of customer credits listed on the day's posting to the customer accounts in the subsidiary ledger.
D) Prepare a schedule of inter-bank transfers for a few days before and after the balance sheet date.